Manual of accounting - Narrative reporting 2020 eBook
Why should you buy Manual of accounting - Narrative reporting 2020 eBook
Recent corporate failures, political pressure, and developments in law and regulation have increased the focus of shareholders and other stakeholders on what companies report in the ‘front half’ of their annual report. Providing financial and non-financial information to support the financial statements and provide users with confidence in the quality and sustainability of financial performance, the ‘front half’ comprises the:
- strategic report
- corporate governance report
- directors’ report
- directors’ remuneration report
Written by PwC’s UK Assurance Risk & Quality team, this publication is applicable to both quoted and unquoted UK companies and explains the ‘front half’ reporting requirements. Aimed at reporting for periods beginning on or after 1 January 2019, this Manual includes the 2018 update to the UK Corporate Governance Code, and the new Section 172 and stakeholder disclosure requirements. It will be of particular interest to finance directors, accountants, legal practitioners, financial advisors and auditors.